1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Circulars
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>GST Circular Clarifies ITC for Deemed Exports, Employer Perquisites, and Ledger Usage Under Section 17 of CGST Act</h1> The circular addresses several GST-related issues. It clarifies that Input Tax Credit (ITC) for deemed export supplies is not subject to Section 17 of the CGST Act and should not be included in 'Net ITC' for refunds. The proviso in Section 17(5)(b) applies to the entire clause, and ITC is not barred for leasing other than motor vehicles, vessels, and aircraft. Employer-provided perquisites under a contractual agreement are not subject to GST. The electronic credit ledger can be used for output tax payments but not for reverse charge or other liabilities, while the electronic cash ledger can cover all GST liabilities.
TaxTMI 
TaxTMI 
